Research On The Construction Of Tax Credit In Linxiang District Of Lincang City

With the new changes and developments in various fields of society,the role of credit in the commodity economy has become increasingly prominent.The content of social credit in China covers all aspects,among which tax credit is one of the key contents.Tax is one of the main sources of national financial revenue.Its collection and utilization efficiency are closely related to everyone's vital interests.Tax credit is the vane of tax management order.The quality of tax credit determines the quality of tax collection and management.Under the new situation,one of the most important tasks of our country's social credit construction is to strengthen the construction of tax credit.Tax credit is also an important guarantee to create a healthy development atmosphere of market order and optimize the functions of government agencies.Located in the southwest of Yunnan Province,Linxiang District is the seat of Lincang Municipal Government.Due to the restrictions of traffic geography and special human environment,the development of Linxiang District is delayed and the economic foundation is weak.At present,the overall social and economic environment of Linxiang District is still in a relatively backward stage.It is a long way to go to promote the development of local social and economic science.This paper mainly chooses normative research methods: literature research method,comparative analysis method,questionnaire survey method and so on.Through reading the relevant literature research,we can understand the specific meaning of tax credit and the development results of domestic and foreign research.This paper expounds the present situation of the development of tax credit in Linxiang District of Lincang City,combines with the actual development needs,applies information asymmetry theory,principal-agent theory and incentive strengthening theory to solve the problems of tax credit in Linxiang District,such as the ineffective evaluation effect,low efficiency of obtaining tax credit information,insufficient standardization in the process of tax law enforcement,and indifferent taxpayers' awareness of honesty and credit in accordance with the law.Problems,analysis of the reasons and put forward corresponding countermeasures and suggestions,so as to improve the level of tax credit construction in Linxiang District.